CLA-2-84:OT:RR:E:NC:N1:102
Mr. Jon R. Weiner
Rolls-Royce North America
2001 S. Tibbs Avenue (Speed Code S36)
Indianapolis, IN 46241
RE: The tariff classification of a valve rotator and repair kit for a diesel marine engine from Germany
Dear Mr. Weiner:
In your letter dated July 7, 2009 you requested a tariff classification ruling.
The articles in question are described as a “Rotocap” for a diesel marine engine and a repair kit for the “Rotocap”. Descriptive information, photographs and technical drawings were submitted.
The function of the “Rotocap”, which is also known as a valve rotator, is to rotate the valve spindle for inlet and exhaust valves in an internal combustion engine as the valve opens and closes. You indicate that rotation of the valve stem allows the spindle to wear evenly, prevents cavitation, prevents sticking due to uneven carbon buildup and reduces wear on the valve seat.
The repair kit contains all the components necessary to rebuild the valve rotator. The components include, steel casings, a steel clip, a steel plate, six helical springs and seven steel balls. The balls are polished alloy steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than one percent of by more than 0.05 millimeters.
Based on the information made available, we find that the “Rotocap” is provided for in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), as a part of the diesel marine engine in which it is used. The repair kit is classified as a set in HTSUS heading 8482, which occurs last in numerical order among those headings which equally merit consideration.
The applicable subheading for the “Rotocap” will be 8409.99.9290, HTSUS, which provides for other parts of marine propulsion engines other than spark ignition internal combustion piston marine propulsion engines. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the repair kit will be 8482.91.0010, HTSUS, which provides for balls of alloy steel. The rate of duty will be 4.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division